Unit Cost, Ending Work-in-Process Inventory, Journal Entries During August, Skyler Company worked on three jobs. Data relating to these three jobs follow: Job 39 Job 40 Job 41 Units in each order 70 100 801 Units sold 100 Materials requisitioned $700 $690 $800 Direct labor hours 420 400 200 Direct labor cost $2,268 $2,440 $1,220 Overhead is assigned on the basis of direct labor hours at a rate of $2.30 per direct labor hour. During August, Jobs 39 and 40 were completed and transferred to Finished Goods Inventory. Job 40 was sold by the end of the month. Job 41 was the only unfinished job at the end of the month. Required: 1. Calculate the per-unit cost of Jobs 39 and 40. Round unit costs to nearest cent Job 391 per unit Job 40 per unit 2. Compute the ending balance in the work-in-process inventory account.